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Figure 3-1.—Preparation of NAVSUP Form 1358.
the remainder of the accounting period. This is the only
situation when a fractional return is required upon the
relief of an accountable FSO.
Delay and Delinquency
When returns cannot be submitted on or before the
date they are required to be submitted, a letter/message
from the commanding officer explaining the reason for
the delay and the anticipated mailing date is to be
forwarded to NAVFSSO before the normal submission
date.
A copy of the letter is forwarded to the
administrative/area/type commander via the military
chain of command.
Merged Returns
To reduce the
preparing returns,
administrative work involved in
a GM may merge returns of a
shortened accounting period of 31 days or less with the
previous or following accounting period, except at the
end of the fiscal year. For example, a ship or activity
being disestablished on January 15 may merge that
period with the return rendered for October 1 through
December 31. Merged returns must be approved in
writing by the commanding officer. NAVFSSO (code
F) should be notified as soon as possible. The letter of
notification should include the reason(s) for the merged
returns. No GM returns are merged between 2 fiscal
years unless specifically authorized by NAVFSSO.
Temporary Closure
The GMs that are temporarily closed for overhaul,
remodeling, or renovation should continue to render
monthly reports and quarterly returns in the usual
manner, reporting any receipts, expenditures, or
surveys. For example, if the GM continues to support
3-2
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